9911796707
TMI Blog1995 (11) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... polishing charges, dressing charges, handling charges and transport charges, and therefore liable to be struck down. 2.. According to the petitioner, the charges received for polishing, dressing, handling and transport were in the nature of service charges and not consideration for transfer of property or sale as per section 2(n) of the Tamil Nadu General Sales Tax Act. The charges received for service charges were not includible as sale consideration, since they represented charges for pure labour. It was submitted that the entirety of the transaction and contracts between the petitioner and the exporters represented contract work and labour and hence the charges for what is admittedly service charges did not represent sales or sale proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of declaration may be issued, declaring section 2(n), section 2(g), section 2(j) and other provisions of the Act and Rules are unconstitutional and illegal and therefore invalid in so far as the said provisions are deemed to provide for and include levy of sales tax in respect of polishing charges, dressing charges, handling charges and transport charges. 4.. The department filed a counter, stating as under: The petitioner is an assessee carrying on business in granite stones. In respect of assessment years 1975-76 and 1976-77, the assessing authority originally exempted the turnover relating to handling, dressing, polishing and transport charges. The assessments were reopened by the Deputy Commissioner by exercising his suo motu power u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel appearing for the assessee/petitioner as well as the learned Additional Government Pleader (Taxes). The arguments advanced by the learned counsel appearing for the assessee are almost similar to the arguments advanced in the Tax Case Revisions Nos. 1041 and 1042 of 1993, against the order passed by the Deputy Commissioner in the assessment years 1975-76 and 1976-77. The said tax revision cases are disposed of today by a separate order*, dismissing the tax revision cases. The assessee submitted to the jurisdiction of the statutory authorities, and thereafter it is for the assessee to establish his case for obtaining exemption under the provisions of the Act. If on facts the assessee was unable to establish his case for exemption, imme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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